Attorneys for Oklahoma's Tax Commission are asking the US Supreme Court not to hear the tax dispute of a Muscogee Nation citizen. But if they do, they should "revisit" the landmark McGirt ruling.
Stroble v. Oklahoma Tax Commission could have major implications for tribal nations across the US if the Supreme Court decides to rule on it.
That's why the five largest tribes in Oklahoma have already filed petitions in favor of a SCOTUS ruling.
Now, the state is asking the justices not to weigh in and let the state supreme court ruling stand. The decision requires tribal citizens who work for their tribe and live on their reservation to pay Oklahoma income tax.
Oklahoma's attorneys argue the decision would cost the state at least $200 million and continue to create budgetary issues.
If SCOTUS does take up the case, though, state attorneys argue that justices should reconsider the landmark McGirt decision, which reaffirmed reservations across eastern Oklahoma. They write the court should "revisit McGirt itself, both because it was incorrectly decided and because the predicted problems with the decision have been borne out in practice."
Stroble asked the U.S. Supreme Court to hear her case in September. It rests on the argument that she was exempt from paying state income taxes from 2017-19 because she is an enrolled tribal member, worked for the Muscogee National Council and lived inside the tribe's reservation boundaries in Okmulgee.
But, the Oklahoma Tax Commission argued Stroble did not live on land considered Indian Country because her fee title for her residence originated from a non-tribal entity and was not held in trust or federally owned as restricted reservation land.
Over the summer, the Oklahoma Supreme Court sided with the state tax commission in a 6-3 opinion.
In the majority opinion, justices wrote that the land where she resided was not considered Indian Country and that the landmark McGirt decision did not extend to civil cases. Gov. Kevin Stitt, a critic of tribal sovereignty and the McGirt ruling, appointed four of the concurring justices.
Four U.S. Supreme Court justices must vote in favor to take up the case. More than 40 cases have been granted for hearing during the 2025-2026 term, but an exact timeline for Stroble's is unclear.
